| 公司财务危机预警的会计报表透视——基于ST夏利股份有限公司的案例分析 |
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| 引用本文： | 任永开,杨亦民.公司财务危机预警的会计报表透视——基于ST夏利股份有限公司的案例分析[J].贵州大学学报(社会科学版),2004,22(4):58-62. |
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| 作者姓名： | 任永开 杨亦民 |
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| 作者单位： | 1. 贵州大学,经济与管理学院,贵州,贵阳,550025
2. 湖南农业大学,经济管理学院,湖南,长沙,410128 |
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| 摘 要： | 本文运用F分数模型和杜邦分析法对ST夏利股份有限公司2000年至2002年的财务状况进行全面系统的分析,我们发现(1)该公司从2001年起就存在潜在的财务危机,2002年该公司的财务危机进一步恶化和表面化;(2)销售收入下降、成本费用膨胀和企业规模恶意扩张是导致公司发生财务危机的根本原因.
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| 关 键 词： | 财务危机 会计报表 ST夏利 案例 |
| 文章编号： | 1000-5099(2004)04-0058-05 |
| 修稿时间： | 2004年1月6日 |
On the Function of Accounting Statements in Predicting Financial Crises of Companies--A Case Study Based on ST Xiali Limited Company |
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| REN Yong-kai.On the Function of Accounting Statements in Predicting Financial Crises of Companies--A Case Study Based on ST Xiali Limited Company[J].Journal of Guizhou University(Social Science),2004,22(4):58-62. |
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| Authors: | REN Yong-kai |
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| Institution: | REN Yong-kai~ |
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| Abstract: | Using F Mark model and Du Pont's analytic approach, this paper makes an overall and systematic analysis of the financial situation of ST Xiali Limited Company between 2000 and 2002. We find (1) as early as in 2001, there was a potential financial crisis in the company and it became even worse and more obvious in 2002; (2) decrease of sales, increase of costs and malicious expansion of the size of the enterprise are the basic causes of the financial crisis of the company. |
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| Keywords: | financial crisis accounting statement ST Xiali cases |
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